- Our Mission
- Our Board Members
- Our Due Process
- Our Annual Reports
- Our History
- Our Staff Members
- Our Contact Information
- Accounting and Auditing Policy Committee
- Board Activities
- Active Projects
- Archived Projects
- AICPA Omnibus
- Application of the Liability Definition
- Asbestos-Related Liabilities
- Concepts – Elements
- Concepts – Federal Entity
- Concepts – Measurement Attributes
- Concepts – Objectives
- Deferral of the Transition to Basic Information for Long-Term Projections
- Deferred Maintenance & Asset Impairment
- Earmarked Funds (Evaluating Existing Standards)
- Estimating the Historical Cost of General Property, Plant, and Equipment
- FASB Reporting by Federal Entities
- Fiscal Sustainability Reporting: SFFAS 36
- Grant Programs: Accrual Estimates
- Heritage Assets and Stewardship Land
- Inter-Entity Costs
- Investments and Other Equity Interests in Non-Federal Entities
- Managerial Cost Accounting – Federal Reporting Model
- Natural Resources
- Reporting Changes in Assumptions and Other Issues
- Social Insurance
- Staff Implementation Guidance 31.1: Guidance for Implementation of Statement of Federal Financial Accounting Standards 31, Accounting for Fiduciary Activities
- Stewardship Investments
- Technical Inquiries
Information for Observers
Individuals desiring to observe a public FASAB board meeting need to pre-register no later than 8 a.m. the Tuesday before the scheduled meeting in order to gain access to the meeting location. Individuals may pre-register by entering their first and last name and organization name, if any, on the online pre-registration form.
- The approved agenda for the meeting will be posted to our Web site at least 15 calendar days in advance of the meeting. Observers should check the Web site shortly before each meeting for any revisions to the schedule contained in the agenda. Due to the unpredictable nature of deliberations, FASAB cannot accept any responsibility for losses or inconvenience caused by changes to the schedule of agenda items at each announced public meeting.
- The briefing material for each individual agenda item will be posted to our Web site as it becomes available, generally at least 10 days prior to the scheduled meeting. Briefing materials will not be available for observers at the meeting. Observers desiring hard copies of board materials should download them from our Web site and print them prior to attending the meeting. Occasionally, additional handouts may be provided at the meeting. Where appropriate, such papers will be made available in hard copy for observers at the meeting or posted to our Web site shortly after the meeting.
- All sessions of announced FASAB meetings are open for public observation unless marked as closed to discuss personnel matters.
- Observers will be required to sign in and process through security upon entering the U.S. Government Accountability Office (GAO) building. Persons who have not given advance notification of their attendance will be admitted as soon as there is an available escort (an escort may be available by calling 202-512-7350; however, registering in advance of the meeting is the best way to guarantee timely access to a FASAB meeting).
- Observers may observe an individual session or stay for the whole meeting. Access to the public meetings is not limited; however, observers are asked to enter and exit the meeting room as quietly as possible.
- Observers are not permitted to participate in meeting discussions absent prior arrangements to do so. Observers may occasionally be directly addressed by a board member and may respond briefly to the question asked by the chair or another member.
- FASAB does not provide lunch or refreshments for observers (see listing of nearby locations to obtain food and beverages).
- Smoking is not permitted in the meeting room or anywhere else in the GAO building. Smoking is permitted outside of the entrances at least 50 feet away from the doors.
- Observers should refrain from talking, eating, chewing gum loudly, or engaging in any other activities that might be distracting to others.
- Cell phones and other mobile devices should be set to silent mode while in the meeting room.
- All FASAB meetings are recorded and both minutes and the recording are made available for use by the public upon request. Observers may not take photographs or operate video cameras or tape recorders in the meeting rooms.
- FASAB is unable to accommodate observer requests to modify the room temperature. Observers should dress in layers and bring a sweater or jacket in case the meeting room temperature is not comfortable.
- FASAB does not have Internet, telephone, fax, or copying facilities available for observers. There is currently no WiFi access in the GAO building.
- FASAB does not make hotel or travel arrangements for observers.
Nearby Food and Beverage Locations
FASAB is providing this listing of nearby locations to obtain food and beverages for the convenience of observers only. FASAB does not sponsor or endorse any of these establishments or accept responsibility for the outcome of use by observers. There may be other accessible establishments in the area; FASAB does not assure that this listing is complete.
|GAO Watchdog Cafe||On first floor of GAO building, near corners of 4th and H Streets NW, Room 1801|
|The Bean Counter Snack Bar (canteen)||On first floor of GAO building, near the G Street elevators, Room 1259|
|Burger King||501 G St. NW (to the right coming out of the G St. entrance and on the corner)|
|Market to Market||740 5th St. NW (to the right coming out of G St. entrance and around the corner)|
|Irish Channel||500 H St. NW (to the right coming out of G St. entrance and around the corner)|
|McDonald’s||450 5th St. NW (to the right coming out of G St. entrance, make a left on 5th St., then make a right on E St.)|
|Subway||501 D St. NW (to the right coming out of G St. entrance, make a left on 5th St. and follow down to corner of 5th and D St.)|